Security Life and Accident Company v. Heckers

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that burden is on the taxpayer who claims an exemption to clearly establish the right to such exemption
• “[T]he provisions of any law or statute which is reenacted, amended or revised, so far as they remain the same, are to be construed as a continuation of such laws and not as new enactments.”

Source: CourtListener parenthetical corpus (CC0).